You may need to get a new EIN
According to the IRS:
"Sole Proprietors
You will be required to obtain a new EIN if any of the following statements are true.
- You are subject to a bankruptcy proceeding.
- You incorporate.
- You take in partners and operate as a partnership.
- You purchase or inherit an existing business that you operate as a sole proprietorship."
A gift is a gift, it is not reported by the person that receives the gift and not reported by the person that gives the gift unless the value is over the limit, 15,000 for 2021, in which case the person making the gift files Form 709 "Gift Tax Return"
You will need to file Schedule C for the income earned up until you registered the Partnership.
How the assets transfer is determined by state law.
EIN
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